QUOTE (felix26591 @ Sep 12 2009, 01:21)

Bad idea to transcode from m4a to mp3, you will loose more quality. Converting them to wav will make no difference the m4a encoding already took all the information it had 2 and you won't get it back by converting it to wav (Inside it will still be the raw PCM info of an m4a).
If you have to convert, convert directly if on windows use Foobar, if on mac use XLD. But i would recommend depending where you got the m4a files to try to get the original music from disc or any lossless input, and convert it to mp3 then, that way you get a superior sound file. It takes a few more steps but the outcome is much better.
Its some kind of podcast, 1 hour mixes of dance music. No way to get the original.
I know the info has already has been lost and is not coming back. But i used a few m4a to mp3 converters and they sounded bad. Thats why i did it myself in 2 steps, havent tried foobar before, but the conversion is done.